Les motivations des managers utilisant des critères non financiers: une analyse empirique

Évelyne Poincelot and Gregory Wegmann

ACCRA, 2008, vol. 14, issue 1, 69-92

Abstract: We test the motives expressed by the managers to use the non-financial indicators so that the performance of the firm would increase. Is that really the main reason explaining the choice of the non-financial indicators ? Our study is based on a theoretical research distinguishing the Knowledge-based perspective from the Contractual one. Is that distinction relevant ? Within this framework, is it possible to discriminate firms types according to their use of the non-financial indicators ?

Keywords: non-financial indicators; contractual perspective; knowledge-based perspective; empirical study (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_141_0069 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2008-1-page-69.htm (text/html)
free

Related works:
Working Paper: Les motivations des managers utilisant des critères non financiers: une analyse empirique (2008)
Working Paper: Les motivations des managers utilisant des critères non financiers: une analyse empirique (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_141_0069

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().